1,727,832 research outputs found
Xizicus (Zangxizicus) Wang, Jing, Liu, Li 2014, subgen. nov.
No full textXizicus (Zangxizicus) Wang, Jing, Liu, Li, subgen. nov. Type species: Xizicus (Zangxizicus) quadrifascipes Wang, Jing, Liu, Li, sp. nov., here designated. Body dark brown with blackish stripe, disc of vertex with 4 dark longitudinal bands, tegmina variegated conspicuous dark spots, hind femora with four dark latitudinal bands. Male metazona longer than prozona, no process at hind margin of 10 th abdominal tergite, styli degenerated to small tubercles or disappeared. Etymology. The subgeneric name is derived from the district name of distribution ‘Xizang’ and generic name ‘Xizicus’. Diagnosis. Unlike nominate subgenus, species of this new subgenus without process at hind margin of male 10 th abdominal tergite.Published as part of Wang, Hanqiang, Jing, Jun, Liu, Xianwei & Li, Kai, 2014, Revision on genus Xizicus Gorochov (Orthoptera, Tettigoniidae, Meconematinae, Meconematini) with description of three new species form China, pp. 301-316 in Zootaxa 3861 (4) on page 309, DOI: 10.11646/zootaxa.3861.4.1, http://zenodo.org/record/493037
Xizicus (Paraxizicus) fallax Wang, Jing, Liu & Li 2014
No full textXizicus (Paraxizicus) fallax Wang, Jing, Liu & Li, 2014 (Map. 1) http://lsid.speciesfile.org/urn:lsid: Orthoptera.speciesfile.org:TaxonName:466274 Xizicus (Paraxizicus) fallax Wang, Jing, Liu & Li, 2014. Zootaxa, 3861 (4): 306. Material examined. Holotype: ♂, Mao’ershan, Xing’an, Guangxi, China, 24–25 August, 1992, collected by Xian- Wei Liu and Hai-Sheng Yin. Paratype: 1♀, Mao’ershan, Xing’an, Guangxi, China, 1– 2 August, 2013, collected by Xian-Wei Liu et al. The type material is deposited in the Shanghai Entomological Museum. Distribution. China (Guangxi, Jiangxi).Published as part of Feng, Jiyuan, Chang, Yanlin & Shi, Fuming, 2016, A revision of the subgenus Xizicus (Paraxizicus) Liu, 2004 (Orthoptera: Tettigoniidae: Meconematinae), pp. 570-576 in Zootaxa 4138 (3) on page 576, DOI: 10.11646/zootaxa.4138.3.9, http://zenodo.org/record/27199
Xizicus (Haploxizicus) maculatus Wang, Jing, Liu, Li 2014, comb. nov.
No full textXizicus (Haploxizicus) maculatus (Xia & Liu, 1992) Wang, Jing, Liu, Li comb. nov. Xiphidiopsis maculata Xia & Liu, 1992: 97; Liu & Jin, 1994: 111; Jin & Xia, 1994: 27. Axizicus maculatus Gorochov, 1998: 113. Material examined. 2♂♂ 14♀♀ (Holotype and Paratype), Suoxiyu, Cili, Hunan, 1988.IX.4–12, leg. LIU XianWei. Distribution. China (Hunan).Published as part of Wang, Hanqiang, Jing, Jun, Liu, Xianwei & Li, Kai, 2014, Revision on genus Xizicus Gorochov (Orthoptera, Tettigoniidae, Meconematinae, Meconematini) with description of three new species form China, pp. 301-316 in Zootaxa 3861 (4) on pages 314-315, DOI: 10.11646/zootaxa.3861.4.1, http://zenodo.org/record/493037
Jin guang ming zui sheng wang [jing] 金 光 明 最 勝 王 [經] trad. de Yi jing 義 淨.
No full textJin guang ming zui sheng wang jing 金 光 明 最 勝 王 經Suvarṇa-prabhāsa-uttamarāja-sūtraNumérisation effectuée à partir d'un document original.Car. jin 金 mutilé, dans le coin sup. gauche
In vitro adverse effects of iron ore dusts on human lymphoblastoid cells in culture
No full textHe Wang, Jing J. Wang, Barbara J. S. Sanderso
[Jin guang ming zui sheng wang jing 金 光 明 最 勝 王 經 trad. de Yi jing 義 淨].
No full textJin guang ming zui sheng wang jing 金 光 明 最 勝 王 經. Yi jing 義 淨Numérisation effectuée à partir d'un document original.[J. 1, pin 2,] déb. et fin manquent. T . 665, vol. 16, p. 407 b 10. 13-21. 17. Écr. kai call. Encre foncée. 10 col., partie sup. manque, [17] car. par col. Marge inf. tracée. Réglures 1,6 cm
ESG Uncertainty and Accounting
Full text linkThis PhD thesis comprises two research articles that examine areas that have not adequately addressed ESG uncertainty. The articles aim to enhance the ongoing discourse on the causes and consequences of ESG uncertainty.
The research in the first chapter aims to investigate whether firms’ ESG uncertainty increases errors and dispersion in analysts’ earnings forecasts. Based on the stakeholder theory, we conjecture that uncertain ESG ratings can increase the complexity of analysts’ forecasting tasks since the extent of ESG uncertainty implies the complexity of trade-offs and efforts applied in ESG activities and an unclear information environment. Our empirical results provide strong evidence that increased ESG uncertainty is related to less accurate and more dispersed analysts’ earnings forecasting. The results empirically support the positive association between ESG ratings and analysts’ earnings forecasting accuracy proposed in prior studies. Results also show that the association between ESG uncertainty and analysts’ forecasting tasks is more pronounced for high-ESG firms. It reveals the potential risks that the ESG performance backed by great ESG rating performance will make it more challenging instead of weakening the difficulties for analysts’ earning forecast. We further investigate the effect of each pillar’s information uncertainty (environment, social, and governance) separately, where the social pillar contributes to the overall impact of ESG uncertainty.
The second chapter of this thesis examines the potential effect of firms’ earnings management (EM) behaviors, including accrual-based (AEM) and real earnings management (REM), on ESG uncertainty. Specifically, stakeholder theory says ESG-oriented firms are more transparent and accountable, minimizing earning manipulation to retain stakeholder confidence and long-term sustainability. When the firms ' EM behaviors are detected, ESG raters will distrust the firms’ information, including their ESG disclosures. The credibility loss of ESG raters in firms' ESG matters will be reflected in their increased ESG disagreement. In the context of opportunism, prior studies find a positive association between EM and firms’ social responsibility performance, indicating that managers are employed to cover up their EM behaviors and in response to stakeholders’ pressure by highlighting their ESG practices. Firms will generate information asymmetry to mask their earnings management by selecting excessive ESG practices, which leads to disagreement among ESG raters. The findings show that AEM is positively associated with ESG uncertainty, while REM exhibits a limited impact under different contexts. We highlight the risks of the high ESG ratings, as the positive relationship between ESG uncertainty and EM will be pronounced for those top ESG firms. Additionally, we find that the association between EM and ESG uncertainty is moderated by firms’ financial health and global economic contexts, such as the global financial crisis (2007–2010). The study provides empirical evidence revealing the mechanism to illustrate firms’ earnings management behaviors as internal factors causing ESG uncertainty mediated by information disclosures
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